Furnished holiday lettings

Commentary – 3.1.233.1.25 ; 6.10.25

Losses

Commentary – 3.1.22 ; 6.10.22

Of main residence

– see Main residence

Overseas rental properties

Commentary – 3.1.21 ; 6.10.21

Record keeping

Commentary – 2.8.1 ; 6.2.76.9.1

Rent-a-room relief

Commentary – 3.1.26 ; 6.10.26

Taxation of

Commentary – 2.3.13 ; 6.10.7

UK tax returns

Commentary – 2.89.2.5 ; 6.9.1

VAT/GST

Commentary – 2.5.1